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<![CDATA[Pengaruh Penerapan Pajak Progresif Kendaraan Bermotor Atas Berlakunya Perda Nomor 8 Terhadap Kepatuhan Wajib Pajak ]]>
<![CDATA[Made Yeni Latrini]]>;
<![CDATA[Gayatri Gayatri]]>
<![CDATA[ E-Jurnal Akuntansi Vol 25 No 2 (2018) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2018.v25.i02.p29
<![CDATA[This study aims to determine the effect of the implementation of vehicle progressive tax on the enactment of Regulation No. 8 of 2016 on taxpayer compliance. Motor vehicle progressive tax is applied to increase revenue of Bali Province. Progressive taxes are imposed on ownership of four-wheeled vehicles or two-wheelers more than one based on identity cards.The population in this study are all taxpayers of motor vehicle owners who are subject to progressive tax. Technique of data collecting done through spreading of questioners. Data analysis techniques use simple linear regression.This study proves that the implementation of motor vehicle progressive tax on the enactment of Regional Regulation No. 8 of 2016 affect taxpayer compliance. Keywords: Progressive tax, taxpayer compliance.]]>
<![CDATA[Good Corporate Governance dan Profitabilitas pada Praktik Income Smoothing ]]>
<![CDATA[Ni Komang Maya Antari]]>;
<![CDATA[Gayatri Gayatri]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 1 (2023) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2023.v33.i01.p10
<![CDATA[The research aims to obtain empirical evidence regarding the effect of good corporate governance and profitability on income smoothing practices with firm size and type of industry as control variables. The research was conducted on all companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The research sample consisted of 64 observations determined by purposive sampling method. The data analysis technique used is logistic regression analysis. The results showed that good corporate governance and profitability have a negative effect on income smoothing practices, and company size and type of industry as control variables have a positive effect on income smoothing practices. The theoretical implications of this study are able to support agency theory, stewardship theory, and positive accounting theory, as well as practical implications that can be taken into consideration by companies and investors in making economic decisions. Keywords: Income Smoothing; Good Corporate Governance; Profitability; Firm Size; Type of Industry]]>
<![CDATA[Peranan BUMDesa dalam Meningkatkan Kemandirian Ekonomi Desa ]]>
<![CDATA[Gayatri Gayatri]]>;
<![CDATA[Ni Luh Sari Widhiyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 6 (2020) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2020.v30.i06.p19
<![CDATA[BUMDesa is an elaboration of the vision of national development that is the realization of a sovereign, independent, and personality based on mutual cooperation. In the Province of Bali only 65% ??of the villages have BUMDesa. BUMDesa is expected to be a driving force for the village economy. The purpose of this study is to determine the role of BUMDesa in increasing the economic independence of the village. The population in this study are all village-owned enterprises in the Province of Bali. The location of the study was conducted in Gianyar Regency. The sample collection technique uses purposive sampling. Data collection techniques are carried out through questionnaires. Data analysis techniques using multiple linear regression. This research proves that partially, economic independence has a positive role in BUMDesa in Gianyar Regency. Intellectual independence has a positive role in BUMDesa in Gianyar Regency. And organizational independence has a positive role in BUMDesa in Gianyar Regency. Together economic independence, intellectual independence and organizational independence have a positive role in BUMDesa in Gianyar Regency. Keywords: BUMDesa; Economic Independence.]]>
<![CDATA[Good Governance, Kompetensi SDM, Budaya Organisasi dan Kinerja Pengelolaan Dana Desa ]]>
<![CDATA[Ayu Ariani]]>;
<![CDATA[Gayatri Gayatri]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 10 (2021) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2021.v31.i10.p06
<![CDATA[The high demand for accountability in the management of village funds which must be the top priority of the village government is a phenomenon that usually occurs within the scope of village government. Village government does not only demand capability and professionalism but for now emphasizes the realization of a government that is free from corruption, collusion and nepotism (KKN). The purpose of this study was to determine the effect of good governance, human resource competence, and organizational culture on the performance of village fund management in Mengwi District. This study used 75 samples. In collecting data, researchers used a questionnaire method that was distributed directly to respondents. The data analysis technique used is Multiple Linear Regression Analysis. The results showed that Good governance, Human Resource Competence, and Organizational Culture had a significant positive effect on the Performance of Village Fund Management in Mengwi District. Keywords: Good Governance; Competency; Culture; Performance.]]>
<![CDATA[KONFLIK KEKUASAAN DALAM ANGGARAN PEMILUKADA PROVINSI BALI ]]>
<![CDATA[Gayatri Gayatri]]>
<![CDATA[ E-Jurnal Akuntansi Vol 12 No 1 (2015) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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<![CDATA[The purpose of the research is to reveal the conflict of authority of budget Bali regional election. The data were collected through observations and dialogues with participants. Data analysis was conducted using Dahrendorf’s conflict theory. Dahrendorf’s conflict theory perceives regularities in society as a result of authority from super-ordinates to sub-ordinates. Authority is a rare resource. The conflicts of authority emerge to maintain the legitimacy of authority. The research finds that conflicts cannot be separated from the elections. Conflicts linger in the executive, legislative, and regional election authorities in Bali province. One of the main resources of authority is a budget. Organizations experiencing conflicts can make use of budget to maintain authority. The conflict of budget planning of regional elections ends with the excessive authority of budgeting team to cut the budget actors’ pay. The conflict of budget execution is shown by the authority of the incumbent and commissioners. The conflict of budget accountability ends with the authority of Financial Investigation Bureau of Indonesia to return the excess use of budget of regional elections. The implications of this study are the changes in the regulation of budgetary resources of regional elections from local (APBD) to state expenditure budget (APBN).]]>
<![CDATA[Ukuran Perusahaan Memoderasi Pengaruh Free Cash Flow dan Leverage Terhadap Kebijakan Dividen ]]>
<![CDATA[I Kadek Edi Rian Trisna]]>;
<![CDATA[Gayatri Gayatri]]>
<![CDATA[ E-Jurnal Akuntansi Vol 26 No 1 (2019) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2019.v26.i01.p18
<![CDATA[Determining the optimal cash dividend policy a company should consider several factors. An optimal dividend policy is required because it can create a balance between dividends and current growth in the next period. The purpose of this study is to obtain empirical evidence on the effect of free cash flow and leverage on dividend policy and firm size capability in moderating the effect of free cash flow and leverage against dividend policy. Companies going public listed on the Indonesia Stock Exchange (BEI) year 2013-2017 is the location of research with purposive sampling as a method of determining the sample. Companies that meet the criteria are 10 companies with a total of 39 observations. Moderated Regression Analysis (MRA) was used to test in this research. The result showed that free cash flow had positive and leverage effect negatively on dividend policy. The study also found that firm size is able to strengthen the effect of free cash flow on dividend policy and weaken the influence of leverage on dividend policy. Keywords: dividend policy, free cash flow, leverage, company size..]]>
<![CDATA[Analisis Reaksi Pasar Terhadap Pengumuman Merger dan Akuisisi Pada Perusahaan Akuisitor yang Terdaftar di BEI ]]>
<![CDATA[Ika Putri Adnyani]]>;
<![CDATA[Gayatri Gayatri]]>
<![CDATA[ E-Jurnal Akuntansi Vol 23 No 3 (2018) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2018.v23.i03.p10
<![CDATA[This research is conducted on all acquisition companies that conduct acquisitions listed on Indonesia Stock Exchange 2011-2016 period. Sampling method using purposive sampling. The number of samples of this research is 50 companies. The market reaction in this study used abnormal return and trading volume activity. The testing of information content will be done by looking at differences in cumulative abnormal return and the average trading volume of shares five days before and five days after the announcement of the acquisition. Data analysis technique used is paired sample t-test. Based on the test results, found there are significant differences in the abnormal return of the acquirer company before and after the announcement of the acquisition. However, there is no difference in trading volume activity of the acquirer's stock before and after the acquisition announcement Keywords: acquisitions, stock market, abnormal return, trading volume activity]]>
<![CDATA[KEMAMPUAN PERTUMBUHAN PERUSAHAAN MEMODERASI PENGARUH FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING ]]>
<![CDATA[Timtom Bagus Pradana Pinto]]>;
<![CDATA[. Gayatri]]>
<![CDATA[ E-Jurnal Akuntansi Vol 15 No 1 (2016) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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<![CDATA[The purpose of this research is to find empirical evidence about the ability of the company's growth moderating influence on the company's financial distress switching auditors in Indonesia. The data used is data manufacturing companies listed in Indonesia Stock Exchange (BEI) in 2011-2014. Variables used in this research is the growth of the company (X1), financial distress (X2) and auditor switching (Y). The study was conducted using Logistic Regression (Logistic Regression). The results showed that the positive effect on the financial distress switching auditors. Growth companies able to moderate influence on the auditor's financial distress switching.]]>
<![CDATA[Profitabilitas, Ukuran Perusahaan, Umur Perusahaan, Kepemilikan Institusional dan Pengungkapan Sustainability Report ]]>
<![CDATA[Ni Kadek Novita Madani]]>;
<![CDATA[Gayatri Gayatri]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 4 (2021) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2021.v31.i04.p03
<![CDATA[Sustainability report is measurable report that published by company regarding the economic, social, and environmental impacts of the company’s activity. This study aims to find the effect of profitability, company size, company age, and institutional ownership on sustainability report disclosures. The populations were listed companies on Indonesia stock exchange in 2016-2019 and published sustainability report as a sample. The method of determining sample using purposive sampling technique which is resulted 21 companies with 77 observations. The data analysis technique using multiple linier regression analysis which results profitability have no significant effect on sustainability report disclosure, company size in negative significant effect on sustainability report, companyaage have positive significant effect on sustainability report, and institutional ownership have no significant effectaon the sustainability report disclosure. Keywords: Sustainability; Profitability; Size; Age; Institutional.]]>
<![CDATA[PENGARUH PARTISIPASI ANGGARAN PADA SENJANGAN ANGGARAN DENGAN TIGHT BUDGET DAN LOCUS OF CONTROL SEBAGAI PEMODERASI (Studi Empiris pada Organisasi Perangkat Daerah di Kabupaten Badung) ]]>
<![CDATA[Nyoman July Wiradiputra]]>;
<![CDATA[Gayatri Gayatri]]>
<![CDATA[ E-Jurnal Akuntansi Vol 25 No 1 (2018) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2018.v25.i01.p15
<![CDATA[This study aims to determine the effect of budgetary participation on budget slack with tight budget and locus of control as moderator. This research was conducted at 35 OPD in Badung regency. The method of determining the research sample using nonprobability sampling by purposive sampling, with the number of samples of 105 respondents. The data were collected by using questionnaires. Data analysis techniques used to test the hypothesis in this study is moderated regression analysis (MRA). The results of the analysis show that budget participation has a positive effect on budgetary slack. The results of the MRA analysis show that the tight budget weakens the effect of budgetary participation on budget slack, while the locus of control strengthens the influence of budgetary participation on budgetary slack Keywords: Participation, Tight, Locus of Control, Slack, Budget]]>
